Taxation of French-sourced dividends: confirmation of the Supreme Court decision
On 17 December 2019, the Court of Appeal of Antwerp confirmed the position of the Court of cassation in its arrest dated 16 June 2017 (previously commented) with respect to the application of a foreign tax credit in Belgium in relation to French-sourced dividends received by Belgian private investors. Background The case concerned French-sourced dividends
Belgian Fokus Bank claims – Court of Appeal of Antwerp has ruled against Belgian State
In a – recently published – judgment of 3 June 2014, the Court of Appeal of Antwerp ruled against the Belgian State and ordered it to refund the Belgian withholding tax suffered by a Dutch real estate fund on a dividend distributed by its Belgian subsidiary. This judgment – which established discrimination of the Dutch
Court of Appeal: VAT reverse charge – Penalties
A recent court case of the Brussels Court of Appeal again shows how expensive it can be for businesses not to apply the reverse charge and thereby not self-account for the VAT due on incoming invoices. Indeed, the Court ruled that proportional penalties are applicable even in the case where the VAT was fully deductible
